With a deficit on the year of £273, the unrestricted funds have decreased to £27,528. The Association continues to look for new opportunities to fund projects and studies in the furtherance of its Objects. One such project is to set up a patient database by the Edinburgh Royal Infirmary and SASA has pledged a sum of £2,000, to be paid over when all other funding is in place.

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Independent Examiner’s Report to the Trustees of Scottish Association for Sleep Apnoea

Scottish Charity Number SC023352

I report on the accounts of the charity for the year ended 31 March 2014 as set out on page 4.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) d of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1) (c)of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respects the requirements:

to keep accounting records in accordance with Section 44(1) a of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

to prepare accounts which accord with the accounting records and comply with

Regulation 9 ofof the 2006 Accounts Regulations

have not been met,or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.